High Court review powers under Article 226 cannot be curtailed by validation legislation; mandatory reopening provision was invalid.

Section 4 of the U.P. Sales Tax (Validation) Act, 1958 was held invalid insofar as it required the High Court to reopen and effectively decide afresh proceedings under Article 226 in a mandated manner. The provision removed judicial discretion both on whether review should be granted and on the result after review, and this was beyond State legislative power because legislation under Article 245 cannot directly or indirectly curtail the High Court's constitutional powers under Article 226. To the extent the matter was treated as a civil proceeding, it also conflicted with the law governing review under the Civil Procedure Code.

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Issues: Whether section 4 of the U.P. Sales Tax (Validation) Act, 1958 was valid insofar as it compelled the High Court to review its earlier order passed under Article 226 of the Constitution and to make a further order giving effect to the Validation Act.

Analysis: Section 4 required the Court to reopen proceedings where an assessment, levy or collection had earlier been set aside or modified on the ground of lack of jurisdiction under a notified sales tax provision, and then made it obligatory to pass an order conforming to the Validation Act. The provision therefore removed judicial discretion both in deciding whether review should be granted and in deciding the outcome after review. Since legislative power under Article 245 is subject to the Constitution, the State Legislature could not enact a law which directly or indirectly curtailed the powers of the High Court under Article 226. The provision also conflicted with the law governing review under the Civil Procedure Code to the extent review was treated as a civil proceeding.

Conclusion: Section 4 was invalid in its application to proceedings under Article 226, and the review application failed.

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